[Code of Federal Regulations] [Title 31, Volume 1] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR101.1] [Page 364] TITLE 31--MONEY AND FINANCE: TREASURY DEPARTMENT OF THE TREASURY PART 101_MITIGATION OF FORFEITURE OF COUNTERFEIT GOLD COINS--Table of Contents Sec. 101.1 Purpose and scope. Sec. 101.1 Purpose and scope. 101.2 Petitions for mitigation. 101.3 Petitions reviewed by Assistant Secretary, Enforcement, Operations, Tariff Affairs. 101.4 Extraction of gold bullion from the counterfeit coins. 101.5 Payment of smelting costs. 101.6 Return of the bullion. 101.7 Exceptions. 101.8 Discretion of the Secretary. Authority: 18 U.S.C. 492. Source: 42 FR 1472, Jan. 7, 1977, unless otherwise noted. The purpose of this part is to establish a policy whereby certain purchasers or holders of gold coins who have forfeited them to the United States because they were counterfeit may, in the discretion of the Secretary of the Treasury, recover the gold bullion from the coins. This part sets forth the procedures to be followed in implementing this policy. [[Page 365]]